Revenues/Cash Management

Federal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act

This guidance document expands upon the importance of proper fiscal oversight, as discussed in our July 2020 Coronavirus Aid, Relief and Economic Security (CARES) Act Information bulletin. It also identifies the main source of revenues available under the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act and the American Rescue Plan (ARP) Act to local governments and school districts in NYS.

Performance of Industrial Development Agencies in New York State - 2020 Annual Report

The report summarizes most recently completed data (fiscal year ending 2018) found in these annual reports. In addition to reviewing IDA data, the Office of the State Comptroller (OSC) provides training to IDA officials on various topics, including recent legislative reforms and how to improve their compliance with reporting requirements. | Interactive Map

Under Pressure: Local Government Revenue Challenges During the COVID-19 Pandemic

Our State’s local governments are being tested on many fronts as a result of the COVID-19 Pandemic. This report will examine some of the major risks to these revenue sources, the dependence of local governments on each, and the effects of federal government actions to help keep local governments afloat thus far.

Account Code for Aid and Incentives for Municipalities (AIM) -Related Payments

The purpose of this bulletin is to provide guidance related to accounting for Aid and Incentives for Municipalities (AIM)-Related Payments. These payments are a result of a recent amendment to the New York State Tax Law, which requires a portion of county-imposed sales tax revenues to be withheld and distributed by the State Comptroller to certain towns and villages in accordance with new Tax Law Section 1261.
Updated January 2020 (Originally Issued December 2019)

Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City

New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade. Each district must navigate a complex set of State rules and local needs and determine how to fund its programs using a mix of local property taxes and State and federal aid sources. This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.